Ok, I'll commit this one for you. Once you have collected 3 to 5 applied patches please ask for commit access on the devel list.
I did look a bit into the unit conversion issue now that I have access to a Oracle database... what a mess! :-)
First off, the table acting as a reference for the UOM names in Oracle is not the one you cited in the comments, it's MD_SYS.SDO_DIST_UNITS
instead, see here: http://docs.oracle.com/html/B10826_01/sdo_operat.htm#i77653
The second thing is... where are the OGC units coming from? I looked around since I remembered OGC calls it "metre", not "meter" or "meters",
and it seems that OGC wanted to issue come "UOM dictionary" that was actually never released, or something like that.
Someone tried to put one togheter and it's here, but it's not complete: https://www.seegrid.csiro.au/subversion/xmml/OGC/trunk/ExampleInstances/dictionaries/units.xml
Looking at the latest Filter spec it seems they are using "m" for meters, which makes some sense given it's also a ISO specification, and as such they are using ISO
names, which are the same as the Oracle SDO_UNIT names.
However both Filter 1.0 and 1.1 talks about the uom dictionary (but not a specific one, just ... one)
and makes this example:
Uff... it seems there is no fully shared way to specify distances... it's also interesting to see what other people do,
here is the table of units supported by MapServer for example:
DeeGree does not have an official table instead...
Anyways, going to extend a bit the conversion table and fix the comment, and let you review my changes